Traditional Culture Encyclopedia - Hotel accommodation - Do self-built hotels pay land value-added tax?

Do self-built hotels pay land value-added tax?

Do I need to pay land value-added tax to build my own hotel on the purchased land?

No need.

Land value-added tax means that you only need to pay it if you transfer the ownership of the hotel and add value.

Business tax will be paid after the hotel has a turnover.

Yes, you need to pay business tax if you have turnover.